2018 (9) TMI 753

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....dent ORDER Per: Dr. D.M. Misra This is an appeal filed against Order-in-Appeal No. NGP/EXCUS/000/APP/087/14-15 dt. 26/08/2014 passed by the Commissioner (Appeals) Central Excise & Customs, Nagpur. 2. Briefly stated the facts of the case are that the appellant was appointed as a distributor by M/s. RMP Infotec Pvt. Ltd., Chennai and received commission for affecting sale and purchase of goods o....

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....lant fairly submits that the issue is covered by the judgment of Lalit Dongre Vs. Commissioner of Central Excise, Nashik 2015 (40) STR 486 (Tri.-Mumbai) and it is against the Appellant. However, he submits that the basis on which the judgement was passed i.e. following the observation recorded by the Tribunal in Surendra Singh Rathore Vs. Commissioner of Central Excise, Jaipur-I 2014 (34) STR 147 ....